STULZ-CHSPL (INDIA) PRIVATE LIMITED,MUMBAI vs. DCIT 16(2), MUMBAI

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ITA 2665/MUM/2025Status: DisposedITAT Mumbai13 June 2025AY 2020-21Bench: SHRI SAKTIJIT DEY, HON'BLE (Vice President), SHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT MEMBER I.T.A. No. 2665/Mum/2025 Assessment Year: 2020-21 Stulz-CHSPL (India) Private Limited 6, Jagruti Industrial Estate Mogul Lane, Mahim Mumbai - 400016 [PAN: AABCC5320P] Vs DCIT-16(2) अपीलार्थी/ (Appellant) प्रत्यर्थी / (Respondent) Assessee by : Shri Madhur Agrawal, A/R Revenue by : Ms. Kavita P. Kaushik, Sr. D/R सुनवाई की तारीख/Date of Hearing : 10/06/2025 घोषणा की तारीख / Date of Pronounceme1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the issue of claiming CSR expenditure under Section 80G is highly debatable. The AO's view in the original assessment was a plausible view, and the Pr. CIT's differing opinion constituted a change of opinion, which does not warrant assuming jurisdiction under Section 263.

What were the facts?

The assessee filed its return declaring a total income. Subsequently, the Pr. CIT invoked Section 263, alleging that the assessment order accepting CSR expenses as eligible for deduction under Section 80G was erroneous and prejudicial to the revenue. The Pr. CIT directed the AO to pass a fresh assessment order.

What were the issues?

Whether the Pr. CIT can assume jurisdiction under Section 263 on a debatable issue by forming a different opinion from the AO's plausible view?

Which sections of the Income-tax Act were involved?

Section 263,Section 143(3),Section 144B,Section 80G

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, “F” BENCH, MUMBAI

Before: SHRI SAKTIJIT DEY, HON’BLE & SHRI NARENDRA KUMAR BILLAIYA, HON’BLE

For Appellant: Shri Madhur Agrawal, A/R
Hearing: 10/06/2025Pronounced: 13/06/2025

O R D E R

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